Pillar 3: Does banking regulation support stakeholders' interest in banks financial and risk profile?

The paper examines the interest of the commercial banks' stakeholders in Pillar 3 disclosures and their behaviour during the timing of serious market turbulence. The aim is to discover to which extent current banking regulation supports stakeholders' interest in the information required by...

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Autores principales:	Anna Pilková, Michal Munk, Ľubomír Benko, Petra Blažeková, Jozef Kapusta
Formato:	article
Lenguaje:	EN
Publicado:	Public Library of Science (PLoS) 2021
Materias:	Medicine R Science Q
Acceso en línea:	https://doaj.org/article/28d97221487343749e882a0d6973eb44
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spelling	oai:doaj.org-article:28d97221487343749e882a0d6973eb442021-12-02T20:16:32ZPillar 3: Does banking regulation support stakeholders' interest in banks financial and risk profile?1932-620310.1371/journal.pone.0258449https://doaj.org/article/28d97221487343749e882a0d6973eb442021-01-01T00:00:00Zhttps://doi.org/10.1371/journal.pone.0258449https://doaj.org/toc/1932-6203The paper examines the interest of the commercial banks' stakeholders in Pillar 3 disclosures and their behaviour during the timing of serious market turbulence. The aim is to discover to which extent current banking regulation supports stakeholders' interest in the information required by regulators to be disclosed. The examined data consists of log files that were pre-processed using web mining techniques and from which were extracted frequent item sets by quarters and evaluated in terms of quantity. The authors have proposed a methodology to evaluate frequent item sets of web parts over a dedicated time. Based on the verification of applied methodology on two commercial banks, the results show that stakeholders' interest in disclosures is highest in the first quarter at each year and after turbulent times in 2009 their interests decreased. Moreover, the results suggest that stakeholders expressed higher interest than in regulatory required Pillar 3 information in the following group of information: Pillar3 related information, Annual reports, Information on Group. Following our results, the paper contributes to cover the gap in the research by analysing Pillar 3 disclosures and their compliance with regulatory requirements, which also increase the interest of the relevant stakeholders to conduce them as an effective market discipline tool.Anna PilkováMichal MunkĽubomír BenkoPetra BlažekováJozef KapustaPublic Library of Science (PLoS)articleMedicineRScienceQENPLoS ONE, Vol 16, Iss 10, p e0258449 (2021)
institution	DOAJ
collection	DOAJ
language	EN
topic	Medicine R Science Q
spellingShingle	Medicine R Science Q Anna Pilková Michal Munk Ľubomír Benko Petra Blažeková Jozef Kapusta Pillar 3: Does banking regulation support stakeholders' interest in banks financial and risk profile?
description	The paper examines the interest of the commercial banks' stakeholders in Pillar 3 disclosures and their behaviour during the timing of serious market turbulence. The aim is to discover to which extent current banking regulation supports stakeholders' interest in the information required by regulators to be disclosed. The examined data consists of log files that were pre-processed using web mining techniques and from which were extracted frequent item sets by quarters and evaluated in terms of quantity. The authors have proposed a methodology to evaluate frequent item sets of web parts over a dedicated time. Based on the verification of applied methodology on two commercial banks, the results show that stakeholders' interest in disclosures is highest in the first quarter at each year and after turbulent times in 2009 their interests decreased. Moreover, the results suggest that stakeholders expressed higher interest than in regulatory required Pillar 3 information in the following group of information: Pillar3 related information, Annual reports, Information on Group. Following our results, the paper contributes to cover the gap in the research by analysing Pillar 3 disclosures and their compliance with regulatory requirements, which also increase the interest of the relevant stakeholders to conduce them as an effective market discipline tool.
format	article
author	Anna Pilková Michal Munk Ľubomír Benko Petra Blažeková Jozef Kapusta
author_facet	Anna Pilková Michal Munk Ľubomír Benko Petra Blažeková Jozef Kapusta
author_sort	Anna Pilková
title	Pillar 3: Does banking regulation support stakeholders' interest in banks financial and risk profile?
title_short	Pillar 3: Does banking regulation support stakeholders' interest in banks financial and risk profile?
title_full	Pillar 3: Does banking regulation support stakeholders' interest in banks financial and risk profile?
title_fullStr	Pillar 3: Does banking regulation support stakeholders' interest in banks financial and risk profile?
title_full_unstemmed	Pillar 3: Does banking regulation support stakeholders' interest in banks financial and risk profile?
title_sort	pillar 3: does banking regulation support stakeholders' interest in banks financial and risk profile?
publisher	Public Library of Science (PLoS)
publishDate	2021
url	https://doaj.org/article/28d97221487343749e882a0d6973eb44
work_keys_str_mv	AT annapilkova pillar3doesbankingregulationsupportstakeholdersinterestinbanksfinancialandriskprofile AT michalmunk pillar3doesbankingregulationsupportstakeholdersinterestinbanksfinancialandriskprofile AT lubomirbenko pillar3doesbankingregulationsupportstakeholdersinterestinbanksfinancialandriskprofile AT petrablazekova pillar3doesbankingregulationsupportstakeholdersinterestinbanksfinancialandriskprofile AT jozefkapusta pillar3doesbankingregulationsupportstakeholdersinterestinbanksfinancialandriskprofile
_version_	1718374459007565824

Pillar 3: Does banking regulation support stakeholders' interest in banks financial and risk profile?

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